Repayment deduction

You may be entitled to a deduction for reclaim of payments if pensions or benefits (including received study grants) paid to you in 2025 are reclaimed from you after 30 April 2026. The deduction for reclaim of payments is made in the tax assessment of 2026.

The payor that reclaims the pensions, social benefits, etc. will send a report to the Incomes Register to give details on the amounts reclaimed from you. The Tax Administration will receive that information from the Incomes Register. On your forthcoming tax return for the 2026 tax year, the deduction for reclaim of payments will be pre-filled.

If you notice errors or omissions in the pensions or benefits reclaimed from you, report here the reclaimed amount. After this, please inform your payor of the errors or omissions, so they can send their corrections to the Incomes Register.

How to file in MyTax

The Pre-completed income and deductions section contains the information that has been available to the Tax Administration on repayments entitling you to a tax deduction. Make corrections to the amount reclaimed during the year, if needed. If only some of the reclaimed amount of money is showing, add the missing part here.

If no information or amounts relating to repayment deductions are appearing, go to the Other deductions stage. Click Show more at the bottom of the page to make Repayment deduction appear.

How to file on paper

To claim the repayment deduction on paper, submit Form 50A – Earned income and deductions.